Taxation
Ca. Tax Lawyer Summer 2014, Volume 23, Number 2
Content
- A Proposal for Modifying the 36-Month Rule Imposed by Treasury Regulation Section 1.6050P-1(b)(2)(ii)(H)
- Bar Business Taxation Section Overview
- Covered Gifts and Bequests: the Need for Guidance (5+ Years Out)
- Discussion of Common Tax Audit Issues Affecting California Corporate Taxpayers
- Masthead
- Message from the Chair
- Minutes from the 2014 Meeting of Eagle Lodge West, April 25-26, 2014
- Taxation Section 2013-2014 Leadership Directory
- Visiting the Committees
- Contents
Contents
Message from the Chair……………………………………………………………………………………………………..2
Discussion of Common Tax Audit Issues Affecting California Corporate Taxpayers…………………..3
By E. Scott Ewing, Benjamin Elliott and Natasha Ng
Covered Gifts and Bequests: The Need for Guidance (5+ Years Out)……………………………………….7
By Patrick W. Martin
A Proposal for Modifying the 36-Month Rule Imposed by Treasury Regulation Section 1.6050P-1(b)(2)(ii)(H)……………………………………………………………………………………………12
By Gregory Zbylut